From January 1, 2024, and until the end of the year, it will be possible to request the referral of Judicial Claims pending a decision in the first instance tax courts to the arbitration courts.
This measure is included in the State Budget for 2024 and aims to help reduce the number of cases pending before the first instance tax courts and the waiting time for decisions.
Applicable cases
- Judicial claims filed before December 31, 2021, which are still pending at first instance tax courts and whose scope falls within the jurisdiction of the Arbitration Court.
Conditions
- Maintenance of the request and cause of action of the judicial claim, without prejudice to the possibility of reducing the request;
- Submission of an electronic judicial certificate of the submitted application requesting the termination of the judicial claim proceedings.
Consequences
- Termination of the judicial claim proceedings, with the possibility of reversal if the arbitral award terminates the proceedings without ruling on the merits of the claim;
- Possibility of revocation, ratification, reform, or conversion of the tax act by the Portuguese Tax Authorities.
Advantages
- Possible revocation, in whole or in part, of the tax act which is the object of the proceedings, or its replacement by a more favorable act;
- Reduced waiting time for a decision and greater predictability of the decision’s direction;
- Possibility of appeal to the tax courts in cases of judicial claims referred with a value of more than €10,000,000.00.
Tax Department
Sofia Quental | Inês Grácio | Flávia Almeida | Catarina Amaral
